Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Notice & assessment u/s 153C - High Court would not like to carry out thread bare inquiry by going into the factual aspects of sufficiency of material in order to initiate proceedings u/s 153C or of co-relating the incriminating material found during search on the basis of which additions are made in the assessment orders - relegated the Petitioner to the appeal remedy - writ dismissed
Notice & assessment u/s 153C - High Court would not like to carry out thread bare inquiry by going into the factual aspects of sufficiency of material in order to initiate proceedings u/s 153C or of co-relating the incriminating material found during search on the basis of which additions are made in the assessment orders - relegated the Petitioner to the appeal remedy - writ dismissed
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